WDIK

Now we're making headway.

I admit that I do not precisely follow the instructions for Schedule SSA.

Based on the descriptions in the instructions, I would consider those still employed as active participants.

I invoke the "one unsolved puzzle on the boards at a time" rule. (If such a rule doesn't exist, maybe it should.) [sigh] At least it's Friday.

A partial termination is a facts and circumstances test (although a rule of thumb is 20% of participants being affected), so more facts and circumstances are needed. Nonetheless, my opinions are: a) Yes. b) No. c) No. Maybe.

[in a pseudo-Spanish accet] "I do not think it means what you think it means." - Inigo Montoya 2520.103-5(a)(2) imposes the appropriate time period for disclosure. It appears that the excerpt you refer to may deal with a request by the plan administrator for the payment of benefits under a plan.

I interpret 2(d) as wanting to know what relationship the entity/individual in 2(a) has with the employer or the employer organization or a party-in-interest, not whether or not the entity/individual in 2(a) is a party-in-interest. Is the attorney suggesting that "self" be entered in item 2(d)?

Secondhand Lions (Page 3, #4)

Look at the explanations for codes Q and T.

http://benefitslink.com/boards/index.php?showtopic=32131

I'm not sure that the language quoted requires that a contribution be deposited separately for each payroll period. I could probably read it either way depending on other pertinent sections of the document.

Addams Family (Page 2, #3) Dead Man Walking (Page 2, #4) Lost in Space (Page 2, #7)

It is my understanding that 1563(e) would apply for determining ownership in the controlled group setting, while 318(a) applies for attributing ownership in defining highly compensated employees.

Three of the easier ones appear to be Back to the Future (Page 3, #1), Hoodwinked (Page 3, #2) and How the Grinch Stole Christmas (Page 3, #8). (For you lawyers out there, is there any legal basis for filing suit against Tom for contributing to my delinquency?)

Code Section 401(k)(12) http://www.law.cornell.edu/uscode/html/usc...01----000-.html

Would you elaborate?

http://benefitslink.com/boards/index.php?showtopic=31377

Aren't there reasons besides sloth for wanting a twelve month initial plan year? Your inventive scenario does not give me great concern.

Army of Darkness

#27 - Psycho #28 - Annie Hall

#9 - Speed #10 - Independence Day #11- Ghost #20 - 2001: A Space Odyssey #23 - Pulp Fiction

Yes. The determination date for a new retirement plan is the last day of the first plan year.

I do not recall ever yelling (typing in all caps) at you. However, please consider my irritation expressed.

Perhaps I am misunderstanding the scenario you describe, but how is it permissible to change the match rate after the fact?

Where do you go from there?